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March 16, 1999

CLA-2-94:RR:NC:2:227 D88521

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000; 9505.90.6000

Mr. Patrick Barrett
Circle International
4620 East Elwood St., Ste. B6
Phoenix, AZ 85040

RE: The tariff classification of lamps and festive articles from China.

Dear Mr. Barrett:

In your letter dated February 19, 1999, on behalf of Arizona Light Creations, Inc., you requested a tariff classification ruling. The sample depicting the jack-o’-lantern is being retained by this office for training purposes.

The samples submitted consist of the following articles:
a) the Light Scamp, style 77000, that is made up of plastic frames which when assembled depicts a globe- like figure. This figure is then incorporated, at the appropriate points on the framework, with a miniature electric light set for illumination purposes. It also possesses a textile hanging cord that will be attached to the top portion of the article.
b) the Light Scamp, style number 98000, which is made up of two plastic two-dimensional star-shaped figures that measure about 13 inches long. Each star will be connected along an electrical wire harness with miniature lights that will be inserted into the specific areas around the star’s framework. These lighted stars, possessing textile hanging cords, are designed to be hung for lighting purposes.
c) the festive Light Scamps that are made up of plastic frames which when assembled depict a globe-like framework containing an electrical wire harness with miniature lights. These frameworks are then inserted into nylon covers portraying a jack-o’-lantern, style number 52100, and a white ghost image, style number 52218, with the incorporated lights enhancing their decorative features. They also possess textile hanging cords that will be affixed to the top portion of these articles.

You claim that the festive Light Scamps, style numbers 52100 and 52218, should be properly classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. However, these Light Scamps depicting an orange jack-o’-lantern and a white ghost are both designed for decorative purposes. Items traditionally used in celebration of and for entertainment on a given holiday may qualify as festive provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

The representations of a jack-o’-lantern and a ghost image are so closely associated with Halloween that they are recognized as accepted symbols of that holiday. Furthermore, the items are marketed and sold in a manner which satisfies all requirements for the festive article provision, thereby precluding consideration of classification under subheading 9405.40.8000, HTS.

The applicable subheading for the Light Scamps depicting a jack-o’-lantern (style 52100) and ghost (style 52218) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertain-ment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

The applicable subheading for the Light Scamps, style numbers 77000 and 98000, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. The rate of duty will be 3.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-637-7073 or Alice Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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